The Tesla Roadster is by far the brand's rarest model as fewer than 2,500 were made from 2008 to 2011, and not all of them survive to this day.

Some of them were lost to crashes and other incidents, or were incapacitated due to dead batteries. Tesla Roadster specialist Gruber Motors estimates there are under 2,000 surviving units.

Because of its rarity and the fact it put Tesla on the map as an electric vehicle manufacturer, the first-generation Roadster has become something of a cult classic.

Low-mileage examples are changing hands for significant amounts of money, with someone bidding £1.6 million in May for three brand-new Tesla Roadsters that had been abandoned by their original buyer at a dock in China—that's approximately £530,000 per vehicle.

Now, another Tesla Roadster has surfaced in New Mexico, and it's described by Gruber Motors as the "lowest mileage 2010 Tesla Roadster on earth."

Carrying VIN 592, this pristine Roadster was discovered in a garage showing only 38 miles on the odometer. That's basically delivery mileage, as Tesla originally test drove new cars off the assembly line for 30 miles; that later changed to 100 miles, according to Gruber Motors, which is handling the sale.

Gallery: 2010 Tesla Roadster with 38 miles on the odometer

The additional eight miles were covered on a trip back to the Tesla Service Centre for one annual preventive maintenance appointment, after which the car sat for 13 years. The future owner should know the Arctic White Roadster is currently bricked, which means it will need a new drive battery from Tesla to drive again.

As you can see in the photos, the car looks as if it has just left the assembly line, even though that was 14 years ago; it is basically an automotive time capsule.

The exterior looks immaculate, as does the interior, which shows no signs of wear. "Every stitch, every surface, every control is as it was on day one," reads the listing. The undercarriage looks impeccable too, with no signs of wear or the passage of time, a testimony to the Tesla's meticulous upkeep.

"This is a vehicle that has been more than preserved; it has been enshrined," Gruber Motors notes.

Interestingly, VIN 592's first owner, which remains anonymous, bought it, parked it, eventually bricked it, and kept it tucked away in a pristine state for 13 years. Now they are selling it and are accepting offers via Gruber Motors. We're curious how high bidding will go and we're sure you are too.

The first and only offer as of 12 December is $100,000 (approx. £80,000), but we believe that's just the warm-up; we'll let you know how things evolve in the following days. In the meantime, check out the gallery to see what a Tesla Roadster looked like when it rolled off the assembly line almost 14 years ago.